Results 131 to 140 of about 362,379 (260)
INFORMATION GATHERING, DELEGATED CONTRACTING AND CORPORATE HIERARCHIES [PDF]
In a typical corporate hierarchy, the manager is delegated the authority to make strategic decisions, and to contract with other employees. We study when such delegation can be optimal.
Chongwoo Choe, In-Uck Park
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The EU Sustainable Finance Disclosure Regulation (SFDR) introduces an ESG‐product classification (Article 8 and 9) to harmonize sustainability‐disclosure standards. However, the SFDR does not specify the sustainability practices of these products.
Mercedes Alda
wiley +1 more source
Indirect Evolution versus Strategic Delegation: A Comparison of Two Approaches to Explaining Economic Institutions [PDF]
Two major methods of explaining economic institutions, namely by strategic choices or through (indirect) evolution, are compared for the case of a homogenous quadratic duopoly market. Sellers either can provide incentives for agents to care for sales, or
Dufwenberg, Martin, Güth, Werner
core +2 more sources
Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals. Building on impression‐management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of ...
Alessandra Allini +3 more
wiley +1 more source
Does Delegation Help to Prevent Spiteful Behavior? [PDF]
The direct evolutionary approach according to Leininger (2003) states that players in a two player Tullock rent-seeking contest within a fi nite population behave „as if“ they were relative payoff maximizers.
Christian Rusche
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Corporate Social Responsibility (CSR) and Corporate Sustainability (CS) are historically distinct constructs that have converged to the point of conceptual confusion. This paper operates within the CSR tradition, arguing that authentic CS is structurally impossible without the ethical foundation CSR provides.
Massimo Franchi
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Blue economy advocates the sustainable use of marine resources while fostering economic growth and environmental preservation. Yet many business sectors still pursue extractive practices that undermine marine ecosystems and disregard consumers' sensitivity.
Maria Irene Prete +2 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines differences in stakeholders' perceptions of ESG issues in a European corporate group and their implications for double materiality assessment under the Corporate Sustainability Reporting Directive. Drawing on stakeholder theory, it analyses survey responses from 15 stakeholder groups and compares perceived ESG importance ...
Agnieszka Szulc‐Obłoza +4 more
wiley +1 more source
In a principal-agent model with hidden information and no monetary transfers, I establish the Veto-Power Principle: any incentive-compatible outcome can be implemented through veto-based delegation with an endogenously chosen default decision.
Mylovanov, Tymofiy
core
Environmental Policy and Governance, EarlyView.ABSTRACT This study uses the policy regime framework to examine how background conditions, institutions, and actor configurations shaped hunting rights within the forest–wildlife policy domain during Slovenia's postsocialist transformation. Drawing on media analysis, in‐depth interviews with policymakers, and legislative documents, it conducts a ...
Milan Šinko, Brina Malnar
wiley +1 more source